Section 41(3) in Bihar Value Added Tax Rules, 2005
(3)Registered dealers shall get the declaration specified in clause (b) of sub-rule (1) printed and shall issue such Forms from a bound book, containing 25 leaves in triplicate, and shall get the book authenticated by the authority specified in rule 62 who shall authenticate the same by putting his signature and official seal on the triplicate copy of the first and last page of each book, and such Forms shall bear printed serial number:Provided that new Form shall not be authenticated in respect of any dealer until he has rendered satisfactory account of old Forms authenticated in respect of him:Provided further that if, for reasons to be recorded in writing, the specified authority is not satisfied that the applicant for declarations specified in clause (b) of sub-rule (1) has defaulted in furnishing any return or statement or revised return or has failed to deposit any tax or interest due, or has failed to pay any tax assessed under the Act with regard to which no stay order has been passed, within a period of twelve months from the date of the passing of the order levying tax, by any superior court, the specified authority shall withhold authentication of such Forms until such time as the applicant furnishes such returns or statements or deposits such tax or interest or penalty, as the case may be.
